What did the Tribunal hold?

The Tribunal held that the appeal was not maintainable as per CBDT Circular No. 21/2015, which sets a monetary limit for appeals. Therefore, the appeal was dismissed.

The Revenue filed an appeal before the ITAT which was time-barred by four days. The Tribunal condoned the delay. However, it was noted that the tax effect in the appeal was below Rs. 10 lakhs.

What were the issues?

The primary issue was the maintainability of the revenue's appeal before the ITAT due to a low tax effect, considering the retrospective applicability of a CBDT circular.

DDIT vs Shree Mahananda Samaj Samity | ITAT Kolkata 2017

Income Tax Appellate Tribunal, “C”, BENCH KOLKATA

Before: SHRI N.V.VASUDEVAN, JM & DR. A.L.SAINI, AM

Hearing: 06/03/2017Pronounced: 06/03/2017

O R D E R

Per Dr. Arjun Lal Saini, AM:

The captioned appeal filed by the revenue, pertaining to the assessment year 2003-2004, is directed against an order passed by ld. Commissioner of Income Tax (Appeals), Jalpaiguri, dated 06.02.2013.

This appeal is time barred by four days. After verification of application for condonation of delay, we condone the delay and admit the appeal for hearing. 3. At the outset, we have noticed that the tax effect in the appeal of the revenue is below Rs.10 lakhs, therefore, the same is not maintainable as per the CBDT Circular No.21/2015, dated 10th December, 2015. We found that as per the recent Circular No.21/2015, dated 10th December, 2015, issued by the CBDT, the monetary limit has been revised for filing of appeal before ITAT by the revenue fixing the tax effect limit of Rs.10 lakhs. In the instant case, the tax effect is below Rs.10 lakhs, therefore 2 Shree Shree Mahanananda Samaj Samity the same is not maintainable and liable to be dismissed in limine. This Circular is retrospective and applicable to the pending appeals also.

Considering the above CBDT Circular, we found that this appeal of the revenue is not maintainable as the tax effect in this appeal is below Rs.10 lakhs. Accordingly, we dismiss the appeal of the revenue.

In the result, appeal filed by the revenue is dismissed. Order pronounced in the open court on this 06/03/2017. Sd/- Sd/- (N.V.VASUDEVAN) (DR. A.L.SAINI) �या�यक सद�य / JUDICIAL MEMBER लेखा सद�य / ACCOUNTANT MEMBER कोलकाता /Kolkata; �दनांक Dated 06/03/2017 �काश �म�ा/Prakash Mishra,�न.स/ PS आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant-DDIT(E)-1, Kolkata 2. ��यथ� / The Respondent.-Shree Shree Mahanananda Samaj Samity 3. आयकर आयु�त(अपील) / The CIT(A), Kolkata. 4. आयकर आयु�त / CIT �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, कोलकाता / DR, ITAT, Kolkata 5. 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER, स�या�पत ��त //True Copy//

DDIT (E) - I,KOLKATA, KOLKATA vs. SHREE MAHANANDA SAMAJ SAMITY, KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

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